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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ipteks Terapan : research of applied science and education Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) International Journal of Business and Quality Research
Jurnali, Teddy
Universitas Internasional Batam
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The Effect of Earnings Management And Institutional Ownership On Company Value With Social Responsibility Disclosure As A Moderating Wati, Erna; Jurnali, Teddy; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.10135

Abstract

Purpose: This study aims to provide empirical insight into the moderating role of CSR on the influence of earnings management and institutional ownership on firm value, and to evaluate whether CSR weakens or strengthens the impact of both factors. Research Method: This study uses a quantitative approach with secondary data from annual reports and sustainability reports of companies in the consumer non-cyclical and basic materials industry sectors listed on the Indonesia Stock Exchange for the 2021-2022 period with 263 data. Data analysis was carried out using multiple linear regression tests using the purposive sampling method. Findings: The results of the study indicate that earnings management has a significant negative effect on firm value, while institutional ownership does not have a considerable effect. CSR strategy is proven to moderate the relationship between earnings management and firm value positively but does not moderate the relationship between institutional ownership and firm value. Implication: This study provides insight for companies and investors about the importance of CSR management to increase firm value. In addition, regulators can consider these results to formulate better corporate governance policies.
HOW CEO NARCISSISM SHAPES FIRM PERFORMANCE OVER TIME: EVIDENCE FROM INDONESIA Suparman, Meiliana; Lim, Tiffany; Jurnali, Teddy; Septiany, Sheila; Suhardjo, Iwan
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2613

Abstract

This study examined the impact of CEO narcissism and long-term firm performance in Indonesia. We utilized data from 2,618 observations of listed companies registered on the Indonesia Stock Exchange between 2017 and 2021, employing Ordinary Least Squares (OLS) regression analysis. The findings revealed a positive and significant impact of CEO narcissism on the current and future firm performance. These results are further validated through robust coarsened exact matching (CEM) tests. Furthermore, the study investigated the moderating effect of CEO tenure, revealing a weakening association between narcissism and performance over extended CEO leadership. In addition, CEO ownership and board size do not moderate this relationship. Our study offers valuable insights for Indonesian companies. While the study highlights a positive impact on performance, the moderating effect of CEO tenure suggests potential downsides to narcissism in the long run. This study offers valuable considerations on the impact of CEO narcissism and long-term firm performance in Indonesia. While narcissism appears beneficial for short- and medium-term performance, the moderating effect suggests potential long-term drawbacks that warrant further investigation.
Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables Jurnali, Teddy; Karina, Ria; Vaustine, Khellyn; Septiany, Sheila; Wazir, Nurul Azirah Binti Mohd
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art2

Abstract

This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables. Using purposive sampling, data were drawn from 518 companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The results indicate that independent directors have a significant negative effect on the timeliness of financial reporting. In contrast, independent commissioners do not significantly influence reporting timeliness. Furthermore, audit opinion substantially moderates the relationship between independent directors and timeliness, but not the relationship between independent commissioners and timeliness. Audit quality, however, does not moderate either of these relationship. The study results further indicate that independent directors play a more effective supervisory role in ensuring timely financial reporting compared to independent commissioners.
Do monitoring agents strengthen the impact of founder and family boards on firm performance? Suparman, Meiliana; Jurnali, Teddy; Lau, Andy; Septiany, Sheila
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22882

Abstract

Research aims: This research aims to test the moderating effect of monitoring agents on the effect of the founder-board of directors (founder-BOD) and family-board of directors (family-BOD) on firm performance. Monitoring agents are represented by independent directors and commissioners. In this case, the age, size, and industrial type of the firms are the control variables.Design/Methodology/Approach: This quantitative research employed secondary data from 489 firms registered in the Indonesia Stock Exchange from 2018 to 2022. In this case, the observation data were 2,445, which were tested using a panel regression method. Research findings: Hypothesis test results show that monitoring agents strengthen the negative effect of founder-BOD on firm performance. Another result shows that family-BOD does not have a significant effect on firm performance, and monitoring agents do not show a moderating effect on the relationship. Theoretical contribution/Originality: This research provides new insights into the role of monitoring agents within Indonesia's two-tier governance system, enhancing our understanding of corporate governance in emerging economies. It offers a novel perspective on how independent directors and commissioners influence firm performance, contributing to the literature on corporate governance. Practitioner/Policy implication: The findings underscore the importance of enhancing the independence and effectiveness of monitoring agents to improve firm governance. These insights are relevant for policymakers and corporate governance reforms in Indonesia and similar emerging economies.Research limitation/Implication: Further research could consider the quality of monitoring agents, such as regulation, culture, social relationships, and knowledge.
Towards Sustainable Excellence: Exploring The Synergy Of Ambidextrous Sustainability And Sustainability Risk Management Robby Krisyadi; Yolanda Masnita; Husna Leila Yusran; Teddy Jurnali
International Journal of Business and Quality Research Vol. 3 No. 02 (2025): April - June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i02.1711

Abstract

As the demand for sustainable practices in the manufacturing industry rises alongside global awareness of environmental and social impacts, this study explores the concept of ambidextrous sustainability. It emphasizes the significance of balancing sustainability exploration and exploitation to optimize overall sustainability performance. This research investigates how adopting ambidextrous sustainability effectively enables companies to harness existing resources while innovating for future sustainability. Furthermore, the study highlights the critical role of sustainability risk management as a moderating factor in this relationship. By understanding the dynamics between ambidextrous sustainability and risk management, companies can enhance their sustainability performance and address the challenges posed by evolving environmental regulations and market demands. The findings offer practical insights for organizations striving to incorporate sustainable practices into their operational strategies. Employing a quantitative approach with data collected from large and medium-sized manufacturing companies in the Riau Islands, Indonesia, the research reveals that companies adept at balancing sustainability initiatives are more likely to achieve long-term success and a competitive edge. In conclusion, this study contributes to the discourse on corporate sustainability by illustrating the interplay between strategic sustainability initiatives and risk management, ultimately guiding firms on their path toward sustainable development and improved performance in an increasingly eco-conscious world.
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
Strengthening transparency and performance: The role of independent commissioners in enhancing CSR disclosure's impact on firm performance Septiany, Sheila; Jurnali, Teddy; Antonia Sim, Cicilia; Suparman, Meiliana; Wati, Erna
Jurnal Siasat Bisnis VOL 30, NO 1 (2026)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol30.iss1.art1

Abstract

Purpose – This study examines the effects of corporate social responsibility (CSR) disclosure on firm performance measured by Return on Equity (ROE), while examining the moderating role of independent commissioners in strengthen this relationship.Design/methodology/approach – This research uses data obtained from all publicly listed companies on the Indonesia Stock Exchange, comprising 514 firm-year observations from 2018 to 2022. Employing moderated regression analysis model, the study evaluates the direct and moderating effects within the proposed research framework.Findings – The findings reveal that CSR disclosure is positively and significantly related to the firm performance. In addition, independent commissioners are shown to strengthen the relationship, where more independent and objective supervision increases the effectiveness of CSR and attracts investor confidence.Research limitations/implications – This study aggregates CSR disclosure without differentiating its parts and does not account for the features of independent commissioners, such as knowledge or tenure. Future studies should explore these dimensions and conduct comparative or longitudinal studies to enhance the understanding of CSR's impact on financial performance.Practical implications – This study provides guidance for company management to improve CSR strategies by enhancing the oversight quality of independent commissioners. The findings also suggest that policymakers and professional institutions should focus on strengthening the competence and accountability of board members through evaluation frameworks and training programs, to ensure effective governance in CSR practices and long-term firm performance.Originality/value – This study offers a new perspective by examining the moderating role of independent commissioners in the CSR to financial performance relationship in Indonesia, using a more detailed CSR disclosure measure based on the GRI 2021 framework. It provides practical and academic insights into governance and sustainability in emerging markets.
Enhancing Resilience in Indonesian Firms: Integrating ERM, Organizational Ambidexterity, and Strategic Renewal Post-COVID-19 Chandra, Budi; Jurnali, Teddy; Septiany, Sheila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4114

Abstract

The COVID-19 pandemic fundamentally disrupted global business environments and intensified uncertainty, compelling firms to rapidly adapt their strategies and capabilities to maintain resilience and competitiveness in increasingly volatile and complex markets. This study aims to investigate the mediating role of strategic renewal in the relationship between corporate governance mechanisms, enterprise risk management, organizational ambidexterity, and firm performance. Using a sample of firms in Indonesia, the proposed model was tested employing Structural Equation Modeling (SEM). Data were obtained through questionnaires distributed to respondents, with a total of 377 valid responses used for the analysis. The findings reveal that enterprise risk management, as a governance mechanism, significantly enhances firm performance directly, while organizational ambidexterity also has a significant direct effect on firm performance. Additionally, organizational ambidexterity shows a significant positive relationship with strategic renewal, which in turn significantly impacts firm performance. These results underscore the critical importance of strategic renewal in amplifying the benefits of governance-based dynamic capabilities such as enterprise risk management and organizational ambidexterity for performance gains. This study highlights the need to integrate governance and dynamic capabilities through continuous strategic renewal processes to sustain competitive advantage in rapidly changing business environments, offering valuable insights for both academics and practitioners.
Linking Industry 4.0 Technologies to Organizational Performance through Human Skill Capabilities Wati, Erna; Itan, Iskandar; Jurnali, Teddy; Septiany, Sheila; Erliani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4095

Abstract

The Fourth Industrial Revolution (Industry 4.0) is transforming industries worldwide through advanced technologies such as cyber-physical systems, big data analytics, cloud computing, robotics, 3D printing, and augmented reality. This study examines the relationship between Industry 4.0 adoption, human skill capabilities, and organizational performance. Using quantitative research design and survey-based data collection, the research investigates how technological integration and workforce competencies contribute to business outcomes. Findings reveal that Industry 4.0 technologies significantly enhance organizational performance, particularly in efficiency, productivity, and cost-effectiveness. However, the study also emphasizes that technological advancements alone are insufficient; skilled human capital is critical for effective implementation and management. Competent employees are essential to address challenges, optimize the use of new technologies, and sustain organizational growth. The results highlight the need for organizations to balance investments in technology with workforce development, ensuring employees can adapt to rapid changes in the industrial landscape. This study contributes to both theory and practice by demonstrating that aligning technological progress with human capability development is vital for organizations to enhance performance and maintain competitiveness in the Industry 4.0 era.
Co-Authors Agnesia Alamsyah Putri Amira Adfiani Andhika Bayu Andriko, Riko Antonia Sim, Cicilia Arina Juwita Ayu Fauzia Rahmah Chandra, Budi Elita Elita Erliani erna wati Febby Febby Handoko Karjantoro Husna Leila Yusran Indah Lilian Sari Br Ambarita Iskandar Itan, Iskandar Jaslyn Jaslyn Jenny Jenny Joan Joan Juma Pertiwi Juwita, Arina Karina, Ria Kezia Yohana Zai Lau, Andy Lim, Tiffany Meiliana Meiliana Melissa Melissa Mujiyati Irsad Nada Haniyyah Nany Tan Nindi Suci Rahmadani Nova Sari Manurung Nur Alficha Pertiwi, Juma Putri Salsabella Ricky Kurniadi Riko Andriko Rina Anggraini Robby Krisyadi Saffian Saffian Sama, Hendi Sari Dewi Sellinna Octaviani Septiany, Sheila Sihombing, Dame Afrina Silfia Nadilla Sudirman Sudirman Suhardjo, Iwan Sumantri, Sumantri Suparman, Meiliana Surny Surny Surya Chandra Susanti Susanti Tuanku Stefino Vaustine, Khellyn Vina Liesty Indriani Vonny Vonny Wazir, Nurul Azirah Binti Mohd Wulan Angreni Yolanda Masnita Yulianti Yulianti